254. Deputy Aengus Ó Snodaigh asked the Tánaiste and Minister for Finance the estimated annual impact on revenue of restoring the full 5% regional uplift, as it was previously constituted, for the Section 481 tax credit for film; the estimated annual impact on revenue of establishing a 5% uplift to the Section 481 tax credit for films produced in Gaeltacht areas and/or in the Irish language; the estimated revenue which would be accrued in the first year by adopting a levy at a rate of 0.5% on ad revenue and 0.5% on subscription revenue earned by on-demand sound streaming services, such as a service (details supplied); the estimated annual impact on revenue of exempting ticket admissions for dance venues from VAT; and the estimated annual impact on revenue of exempting residential properties sold in Gaeltacht areas from stamp duty. [46574/26]

Summary

254. Deputy Aengus Ó Snodaigh asked the Tánaiste and Minister for Finance the estimated annual impact on revenue of restoring the full 5% regional uplift, as it was previously constituted, for the Section 481 tax credit for film; the estimated annual impact on revenue of establishing a 5% uplift to the Section 481 tax credit for films produced in Gaeltacht areas and/or in the Irish language; the estimated revenue which would be accrued in the first year by adopting a levy at a rate of 0.5% on ad revenue and 0.5% on subscription revenue earned by on-demand sound streaming services, such as a service (details supplied); the estimated annual impact on revenue of exempting ticket admissions for dance venues from VAT; and the estimated annual impact on revenue of exempting residential properties sold in Gaeltacht areas from stamp duty. [46574/26]

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• Tax Code

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